Government of India
CENTRAL BOARD OF DIRECT TAXES
1. Functions and Organization
The Central Board of Direct Taxes is a statutory authority functioning under the
Central Board of Revenue Act, 1963. The officials of the Board in their ex-officio
capacity also function as a Division of the Ministry dealing with matters relating to
levy and collection of direct taxes.
2. Historical Background of C.B.D.T.
The Central Board of Revenue as the apex body of the Department, charged with
the administration of taxes, came into existence as a result of the Central Board of
Revenue Act, 1924. Initially the Board was in charge of both direct and indirect taxes.
However, when the administration of taxes became too unwieldy for one Board to
handle, the Board was split up into two, namely the Central Board of Direct Taxes
and Central Board of Excise and Customs with effect from 1.1.1964. This bifurcation
was brought about by constitution of two Boards u/s 3 of the Central Board of
Revenue Act, 1963.
3. Composition and Functions of CBDT
The Central Board of Direct Taxes consists of a Chairman and following six Members: -
4. Jurisdiction (Zonal):
5. Allocation of work:
1. Cases or classes of cases, which shall be considered jointly by the Board.
1. Policy regarding discharge of statutory functions of the Board and of the
Union Govt. under the various laws relating to direct taxes.
2. General Policy relating to: -
3. Laying down of targets and fixing of priorities for disposal of assessments and
collection of taxes and other related matters.
4. Write off of tax demands exceeding Rs.25 lakhs in each case.
5. Policy regarding grant of rewards and appreciation certificates.
6. Any other matter which the Chairman or any Member of the Board, with the
approval of the Chairman, may refer for joint consideration of the Board.
2. Cases or classes of cases which shall be considered by Chairman, Central
Board of Direct Taxes
1. Administrative Planning.
2. Transfers and posting of officers in the cadre of Chief Commissioner of Income-Tax and Commissioner of Income-Tax.
3. All matters relating to foreign training.
4. Work relating to Grievance Cell and Inspection Division.
5. Matters dealt with in the Foreign Tax Division expect matter Under Section 80-O of the Income Tax Act, 1961.
6. All matters relating to tax planning and legislation relating to direct taxes referred to Chairman by Member (Legislation).
7. Supervision and control over Direct General of Income Tax (Admn) and Director General of Income Tax (International Taxation).
8. All matters relating to Central and Regional Direct Taxes Advisory Committees and Consultative Committee of the parliament.
9. Any other matter which the chairman or any other Member of the Board may consider necessary to be referred to the Chairman.
10. Coordination and overall supervision of Board’s work.
3. Cases or classes of cases, which shall be considered by Member (Income-tax).
1. All the matters relating to Income Tax Act, Supper Profit-Tax Act, Companies profit (Sur-tax), Act, and Hotel Receipts Tax Act, except matters which have been specifically allotted to the Chairman or to any other member.
2. All matters relating to interest Tax Act, 1974. Compulsory Deposit Act, 1974.
3. Approvals under Section 36(1) (vii) and (vii a) of the Income-tax Act, 1961.
4. Supervision and control over the work of DGIT (Exemption) and DIT(IT) except the work relating examinations, which would be seen by Member (P & V).
4. Cases or classes of case, which shall be considered by Member Legislation & Computerization):
1. All work connected with the reports of various commissions and committees relating to Direct Taxes Administration.
2. All matters of tax planning and legislation relating to direct taxes and the Benami Transaction (Prohibition) Act, 1988.
3. Monitoring of tax avoidance devices suggesting legislative remedial action.
4. Computerization of Income Tax Department.
5.Supervision and control over the work of DGIT(Systems).
5. Cases or classes of cases, which shall be considered by Member (Revenue)
1.All matters relating to Revenue budget including assigning of Revenue Budgetary targets amongst Chief Commissioners of income-tax throughout the country.
2.Recovery of taxes (chapter XVII of Income Tax) Except part F thereof, sections 179,281,281B,289, Second Schedule and Third Schedule of the Income-tax Act, 1961.
3.Matters relating to departmentalized accounting system.
4. All matters concerning Wealth-tax Act, Expenditure-tax Act, Estate Duty Act and Benami Transaction (Prohibition) Act, excluding those relating to prevention and detection of tax avoidance.
5. All matters falling under Chapter XIVA, XXA, XXC of the Income- tax Act, 1961.
6. General coordination of the work in the Board.
7. Work relating to DIT (Recovery), DIT (PR,PP&OL), DIT (O&MS).
8. Supervision and control over the work of Chief Engineers (Valuation Cell).
9. All matters relating to widening of tax base.
VI. Cases or classes of cases which shall be considered by Member Personal & Vigilance):
1. All Administrative matters relating to Income-tax establishments (except transfers and postings of officers of the level of Chief Commissioner of Income-tax and Commissioner of Income-tax). Transfer and posting at the level of Deputy Commissioners and Assistant Commissioners will be made with the approval of the Chairman.
2.All matters relating to deputation of Income-tax officers, Assistant Commissioners of Income-tax and Deputy Commissioners of Income-tax to ex-cardposts.
3. All matters relating to training except foreign training.
4. All matters relating to expenditure budget.
5. All matters relating to implementation of official language policy.
6. Office equipments
7. Office and residential accommodation for the Income-tax Department.
8. Supervision and control over the work of DGIT (HRD), DGIT (Training),
DGIT(Vigilance), Examination work of DIT(IT) through DGIT(Admn.).
members of staff (both gazetted and non-gazetted).
VII. Cases or classes of cases, which shall be considered by Member (Investigation):
1. Technical and administrative matters relating to prevention and detection of tax evasion particularly those falling under Chapter XIIB in so far as they are relevant to the functioning of Directors General of Income-tax (Inv.) and Chief Commissioners of Income-tax (Central), all matters falling under Chapter XIIIC, Chapter XXB, Chapter XXI, Chapter XXII, Sections 285B, 287,291,292, and 292A of Chapter XXIII of the Income-tax Act, 1961 and corresponding provision of other Direct Tax Acts.
2. Processing of complaints regarding evasion of tax.
3. All matters relating to administrative approval for filling, dropping or withdrawing of prosecution cases in respect of offences mentioned in Chapter XXII of the Income-tax Act and corresponding provisions in other Acts relating to Direct Taxes.
4. All technical and administrative matters relating to provisions of sections 147 to 153 (both inclusive) of the Income-tax Act, 1961.
5. Searches, seizures and reward to informants.
7. Voluntary disclosures.
8. Matters relating to the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976.
9. Work connected with High Denomination Bank Notes (Demonetisations) Act, 1978.
10 . Supervision and control over the work of all DGsIT(Investigation), all Chief
Commissioners of In
come Tax (Central) and DGIT(I&CI).
VIII. Cases or classes of cases, which shall be considered by Member (Audit & Judicial):
1. All judicial matters under Chapter XX and section 288 of the income-tax Act. 1961.
2. All matters relating to writ and appeals to the High Courts and Supreme Courts and all matters relating to Civil suits under the code of Civil Procedure, 1908.
3. Matters relating to appointment of Standing Counsels, Prosecution Counsels and Special Counsels for the Income tax Department before the High Courts and Supreme Court.
4. All matters relating to Audit & Public Accounts Committee.
5. All matters falling u/s. 72A and 80-O of the It Act, 1961.
6. All matters concerning Wealth Tax Act, Expenditure Tax Act, State Duty Act and Benami Transaction (Provision) Act, excluding those relating to prevention and detection of tax avoidance.
7. Supervision and control over the work of DGIT (L & R) and DIT (Audit) through
B. Work allocation among Commissioners of Income-tax, C.B.D.T
1. CIT (Audit & Judicial)
2. CIT (Coordination & Systems)
3. CIT (ITA)
4. CIT (Inv.)
5. CIT (IT&CT)
6. CIT (Vig.)
7. Media Coordinator